GSTR 6 Return for Input Service Distributor

Posted on 29 May 2023 Category : Forms

Return for Input Service Distributor GSTR 6 Return

Please reconfirm the correctness of below mentioned GST form with GST authorities.

GSTR 6 Return is arranged to use for Return for Input Service Distributor

The pdf format of GSTR 6 Return for Input Service Distributor is given below to click and download:

Download GSTR 6 Return in pdf format: GSTR-6.pdf

Government of India/State

Department of ---------

GSTR-6

[See Rule….]

RETURN FOR INPUT SERVICE DISTRIBUTOR

1.	GSTIN:		…………………….
2.	Name of the Registered person:		…………………….
(S.No. 1 and 2 will be auto-populated on logging)
3.	Period:	Month ……………..Year………………

4. From Registered Taxable Persons (to be auto-populated from counter party GSTR-1 and GSTR-5)

(figures in Rs)

GSTIN

Invoice

POS

Eligibility of

Total Tax

ITC available this

IGST CGST

SGST (only if

ITC as

available as ITC $ month $

Input/Capital

supplier

differe

goods/Input

IGST

CGS

SGS

IGST

CGS

SGST

nt from

the

services/none

locatio

n of

recipie

	No. Date ValueServi SAC					Taxa	Rat	Amt Rate		Amt	Rat	Amt			Amt	Amt	Amt	Amt	Amt	Amt
				ces		ble	e				e
						value
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)	(12)	(13)	(14)	(15)	(16)	(17)	(18)	(19)	(20)	(21)

Other than supplies attracting reverse charge

Auto
populated	Shall be auto populated from counterparty GSTR1 and GSTR5`
Not auto
populated
(Claimed
)


$	Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be
Note:	If the supply is received in more than one lot, the invoice information should be reported in the return period in which the last lot is received and recorded in the books of accounts.

4A. Amendments to details of inward supplies received in earlier tax periods

(figures in Rs)

Origin

POS

Eligibilit

Total Tax available as

ITC available this

GST

Revised/Original Invoice

IGST

CGST

SGST

(only if

y of ITCITC $

month $

Invoic

differen

Input/Ca

supp

t from

pital

the

lier

goods/In

IGST

CGS

SGST

IGST

CGS

SGST

location

put

services/

No.

Dat

Valu

ServSA

Taxabl

Rat

Amt

Rat

Amt

Rat

Amt

recipien

none

Amt

ices

value

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

(16)

(17)

(18)

(19)

(20)

(21)

(22)

(23)

Other than

supplies attracting reverse charge

Auto

Input

popu

None

lated

Shall be

auto

populated

from

counterparty GSTR1

and GSTR5

Not

Same as

auto

above

popu

lated

(Clai

med)

$ Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be

5. Details of Credit/Debit Notes

(figures in Rs)

GST

Type of

Debit

Original

Differe

Differential Tax

Eligibili

Total Tax

ITC available

note

Note/

Invoice

ntial

ty for

available as

this month

(Debit

credit

Value

ITC

/Credit)

note

(Plus

(select

from

Minus)

drop

Date

No.

Date

IGST

CGST

SGST

down as

CGS

SGS

in Table

5 above)

Amt

(1)

(2)

(3)

(4)

(5)

(7)

(8)

(9)

(14)

(16

(17

(19)

(20)

)

Other

than reverse

charge

Reverse charge

Details shall be auto populated from counterparty GSTR1 and GSTR 5

5A. Amendment to Details of Credit/Debit Notes of earlier tax periods

Original Debit	Revised	Type of	Differen	Differential Tax	Eligibi	Total Tax	ITC available
Note/ credit	Details of	note	tial		lity for	available as	this month
note	original Debit	(Debit/Cr	Value		ITC	ITC
	Note/ credit	edit)	(Plus or		(select
	note		Minus)

GST

IGST

CGST

SGST

from

IGS

drop

down

Amt

as in

Table 5

above)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

(16)

(17)

(18)

(19)

(20)

(21)

Other than reverse charge

Details shall be auto populated from counterparty GSTR1 and GSTR 5

Reverse charge

6. Input Service Distribution

(figures in Rs)

GSTIN of	Document	No.	Date	SAC	GSTIN of receiver		Invoice/Document No.
the Supplier	Type				of credit	No.	Date	ISD Credit distributed
	(invoice/revised							IGST	CGST	SGST
	invoice/debit
	note/revised
	debit note/credit
	note/credit
	note)
(1)	(2)	(3)	(4)		(5)	(6)	(7)	(8)	(9)	(10)

6A. Revision of Input Service Distribution of earlier tax periods

							(figures in Rs)

GSTIN of receiver	Original Invoice/Document No.			Revised Invoice/Document No.
of credit	No.	Date	No.	Date		ISD Credit distributed
					IGST		CGST	SGST

(1)	(2)	(3)	(4)	(5)	(6)		(7)	(8)


7.		ISD Ledger
						(figures in Rs)

		Description	IGST	CGST	SGST	Total

		(1)	(2)	(3)	(4)	(5)

	Opening Balance
	ITCs received*				&nbsp

ITC Reversal

ITC Distributed

Distributed as IGST

Distributed as CGST

Distributed as SGST

Closing balance

I __________________hereby declare that the information given in this return is true, correct and complete in every respect. I further declare that I have the legal authority to submit this return.

Place:

Date: (Signature of Authorized Person)

Note:

1. To be furnished by 13^th of the month succeeding the tax period)

Useful Information Hyperlinks:

Procedure for obtaining Registration number of GSTIN
Procedures to get GST Registration number for IT exempted proprietorship firms.
Process of application for registration under GST Act to obtain GSTIN
Different application Forms for registration under Goods and Service Tax Act (GSTIN)
Application for registration under GST Act to obtain GSTIN
GST registration and returns filing procedures for PSUs and Government entities
Re-registration of GST, Goods and Service Tax.
Cancellation of registration of GST
All about registration of GST in India, FAQ
Cancellation of GST Registration in India, FAQ
Can a person without GST registration claim ITC?
Why separate Registration of GST in each state in India, for each business.
Latest date to file GST registration in India
Procedures to obtain GST registration for non-resident taxable person
Is digital signature option available under registration of GST in India?
Advantages of GST registration in India
Who has to obtain GST registration in India?